DMV AFWERKING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DMV AFWERKING
Largest movements
- Receivables within one year -€97,278
down €97,278 (-46.6%), from €208,956 to €111,678
of which Trade receivables: -€65,161
- Cash +€64,344
up €64,344 (+28.7%), from €224,386 to €288,730
mainly Other debts (+€251,280) and Receivables within one year (+€97,278)
- Other debts +€251,280
up €251,280 (+9,770%), from €2,572 to €253,852
- Reserves -€248,434
down €248,434 (-76.2%), from €326,127 to €77,694
- Trade debts -€23,940
down €23,940 (-41.7%), from €57,360 to €33,420
- Accrued charges and deferred income +€12,507
up €12,507 (+52.6%), from €23,765 to €36,272
- Tax, wage and social debts -€10,006
down €10,006 (-89.5%), from €11,185 to €1,179
of which Remuneration and social security: -€10,061
- Gross operating margin -€109,170
down €109,170 (-41.7%), from €261,573 to €152,403
- Staff costs -€36,055
down €36,055 (-20.6%), from €175,000 to €138,945
- Taxes -€19,360
down €19,360 (-84.8%), from €22,832 to €3,472
- Financial charges -€3,765
down €3,765 (-47.2%), from €7,973 to €4,209
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €456,885 | €431,933 | -€24,952 | -5.5% |
| Fixed assets | 21/28 | €7,268 | €11,822 | +€4,555 | +62.7% |
| Tangible fixed assets | 22/27 | €7,228 | €11,782 | +€4,555 | +63.0% |
| Furniture and vehicles | 24 | €7,228 | €7,008 | -€220 | -3.0% |
| Other tangible fixed assets | 26 | - | €4,775 | +€4,775 | |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €449,617 | €420,111 | -€29,507 | -6.6% |
| Stocks and contracts in progress | 3 | €9,065 | €11,209 | +€2,144 | +23.7% |
| Stocks | 30/36 | €9,065 | €11,209 | +€2,144 | +23.7% |
| Amounts receivable within one year | 40/41 | €208,956 | €111,678 | -€97,278 | -46.6% |
| Trade receivables | 40 | €146,756 | €81,595 | -€65,161 | -44.4% |
| Other amounts receivable | 41 | €62,200 | €30,083 | -€32,117 | -51.6% |
| Cash at bank and in hand | 54/58 | €224,386 | €288,730 | +€64,344 | +28.7% |
| Deferred charges and accrued income | 490/1 | €7,210 | €8,493 | +€1,284 | +17.8% |
| Total equity and liabilities | 10/49 | €456,885 | €431,933 | -€24,952 | -5.5% |
| Equity | 10/15 | €344,727 | €96,294 | -€248,434 | -72.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €326,127 | €77,694 | -€248,434 | -76.2% |
| Distributable reserves | 133 | €326,127 | €77,694 | -€248,434 | -76.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €112,157 | €335,639 | +€223,482 | +199% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €88,392 | €299,367 | +€210,975 | +239% |
| Current portion of amounts payable after more than one year | 42 | €3,835 | €0 | -€3,835 | -100% |
| Financial debts | 43 | €0 | €1,896 | +€1,896 | |
| Credit institutions | 430/8 | €0 | €1,896 | +€1,896 | |
| Trade debts | 44 | €57,360 | €33,420 | -€23,940 | -41.7% |
| Suppliers | 440/4 | €57,360 | €33,420 | -€23,940 | -41.7% |
| Advances received on contracts in progress | 46 | €13,440 | €9,020 | -€4,419 | -32.9% |
| Taxes, remuneration and social security | 45 | €11,185 | €1,179 | -€10,006 | -89.5% |
| Taxes | 450/3 | €0 | €55 | +€55 | |
| Remuneration and social security | 454/9 | €11,185 | €1,124 | -€10,061 | -89.9% |
| Other amounts payable | 47/48 | €2,572 | €253,852 | +€251,280 | +9,770% |
| Accrued charges and deferred income | 492/3 | €23,765 | €36,272 | +€12,507 | +52.6% |
| Non-recurring operating income | 76A | €11,473 | €0 | -€11,473 | -100% |
| Remuneration, social security and pensions | 62 | €175,000 | €138,945 | -€36,055 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,681 | €4,067 | +€386 | +10.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,060 | +€1,060 | |
| Other operating charges | 640/8 | €3,971 | €2,775 | -€1,196 | -30.1% |
| Gross operating margin | 9900 | €261,573 | €152,403 | -€109,170 | -41.7% |
| Operating profit (loss) | 9901 | €78,921 | €5,556 | -€73,365 | -93.0% |
| Financial income | 75/76B | €3,502 | €2,283 | -€1,218 | -34.8% |
| Recurring financial income | 75 | €3,502 | €2,283 | -€1,218 | -34.8% |
| Financial charges | 65/66B | €7,973 | €4,209 | -€3,765 | -47.2% |
| Recurring financial charges | 65 | €7,973 | €4,209 | -€3,765 | -47.2% |
| Profit (loss) for the period before taxes | 9903 | €74,449 | €3,630 | -€70,819 | -95.1% |
| Income taxes | 67/77 | €22,832 | €3,472 | -€19,360 | -84.8% |
| Profit (loss) for the period | 9904 | €51,617 | €158 | -€51,459 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €51,617 | €158 | -€51,459 | -99.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.